[PDF] 2021 Form 1120-F Form 1120-F. 2021. U.

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Form 1120-F

Department of the Treasury

Internal Revenue Service

U.S. Income Tax Return of a Foreign Corporation

For calendar year 2022, or tax year beginning, 2022, and ending, 20 Go to www.irs.gov/Form1120F for instructions and the latest information.

OMB No. 1545-0123

20 22
Type or Print Name Number, street, and room or suite no. (see instructions) City or town, state or province, country, and ZIP or foreign postal code

Employer identification number

Check box(es) if:

Name or address change

First post-merger return

Schedule M-3 attached

Initial returnFinal return

Amended return

Protective return

A Country of incorporation

B Foreign country under whose laws the income reported on this return is also subject to tax

C Date incorporated

D (1) Location of corporation's primary books and records (city, province or state, and country) (2)

Principal location of worldwide business

(3) If the corporation maintains an office or place of business in the

United States, check here............

E If the corporation had an agent in the United States at any time during the tax year, enter: (1)

Type of agent

(2) Name (3) AddressF See the instructions and enter the corporation's principal: (1)

Business activity code number

(2)

Business activity

(3)

Product or service

GCheck method of accounting:(1)Cash(2)Accrual

(3)

Other (specify)

Computation of Tax Due or Overpayment

1 Tax from Section I, line 11, page 3 ...............1

2 Tax from Section II, Schedule J, line 9, page 5............2

3 Tax from Section III (add lines 6 and 10 on page 6)...........3

4 Total tax. Add lines 1 through 3 ........................4

5 a2021 overpayment credited to 2022.......5a b 2022 estimated tax payments .........5b c Less 2022 refund applied for on Form 4466 .....5c d Combine lines 5a through 5c ................. 5d e Tax deposited with Form 7004 ................5e f Credit for tax paid on undistributed capital gains (attach Form 2439) .....5f g Credit for federal tax paid on fuels (attach Form 4136). See instructi ons ....5g h Reserved for future use ................... 5h i U.S. income tax paid or withheld at source (add line 12, page 3, and amounts from Forms 8288-A and 8805 (attach Forms 8288-A and 8805)) ........5i jTotal payments. Add lines 5d through 5i...................... 5j

6 Estimated tax penalty (see instructions). Check if Form 2220 is attach

ed ........... 6

7 Amount owed. If line 5j is smaller than the total of lines 4 and 6, enter amount owed

........7

8 aOverpayment. If line 5j is larger than the total of lines 4 and 6, enter amount overp

aid ........8a

b Amount of overpayment on line 8a resulting from tax deducted and withheld under Chapters 3 and 4 (from

Schedule W, line 7, page 8)

.........................8b

9 Enter portion of line 8a you want Credited to 2023 estimated tax...Refunded 9

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,

correct, and complete. Declaration of preparer (other than taxpayer) i s based on all information of which preparer has any knowledge. Signature of officerDateTitleMay the IRS discuss this return with the preparer shown below (see instructions)? YesNo Paid

Preparer

Use Only

Print/Type preparer's namePreparer"s signatureDate

Check if

self-employed PTIN

Firm"s name

Firm"s address

Firm"s EIN

Phone no.

For Paperwork Reduction Act Notice, see separate instructions.Cat. No. 11470IForm 1120-F (2022)

Form 1120-F (2022)Page 2

Additional Information

(continued from page 1) YesNoH Did the corporation's method of accounting change from the preceding tax year? ........ If “Yes," attach a statement with an explanation. I Did the corporation's method of determining income change from the preceding tax year? ..... If “Yes," attach a statement with an explanation. J Did the corporation file a U.S. income tax return for the preceding tax year? ......... K (1) At any time during the tax year, was the corporation engaged in a trade or business in the

United States? ............

(2) If "Yes," is taxpayer's trade or business within the

United States solely the result of a section 897

(FIRPTA) sale or disposition?........ L Did the corporation have a permanent establishment in the

United

States

for purposes of any applicable tax treaty between the United States and a foreign country? ............. If “Yes," enter the name of the foreign country: M Did the corporation have any transactions with related parties?..............

If “Yes," Form 5472 may have to be filed (see

instructions).

Enter number of Forms 5472 attached

N Is the corporation a controlled foreign corporation? (See section 957(a) for definition.) ...... O Is the corporation a personal service corporation? (See instructions for definition.) ....... P Enter tax-exempt interest received or accrued during the tax year (see instructions) Q At the end of the tax year, did the corporation own, directly or indirectly, 50% or more of the voting stock of a U.S. corporation? (See section 267(c) for rules of attribution.) ............. If “Yes," attach a statement showing (1) name and EIN of such U.S. corporation; (2) percentage owned; and (3) taxable income or (loss) before NOL and special deductions of such U.S. corporation for the tax year ending with or within your tax year. R If the corporation has an NOL for the tax year and is electing to forego the carryback period, check here (see instructions) .......... S Enter the available NOL carryover from prior tax years. (Do not reduce it by any deduction on line 30a, page 4.) $ T Is the corporation a subsidiary in a parent-subsidiary controlled group?...........

If “Yes," enter the parent corporation"s:

(1) EIN (2) Name U(1) Is the corporation a dealer under section 475?.. (2)

Did the corporation mark to market any securities

or commodities other than in a dealer capacity? .. V At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50% or more of the corporation's voting stock? (See section 267 (c) for rules of attribution.).......... YesNo

If "Yes," attach a statement showing the name and

identifying number. (Do not include any information already entered in item T .) Enter percentage owned W (1) Is the corporation taking a position on this return that a U.S. tax treaty overrules or modifies an Internal Revenue law of the United States, thereby causing a reduction of tax? . If “Yes," the corporation is generally required to complete and attach Form 8833. See Form 8833 for exceptions. Note: Failure to disclose a treaty-based return position may result in a $10,000 penalty (see section 6712). (2) Is the corporation claiming treaty benefits pursuant to, or otherwise filing its return pursuant to, a Competent Authority determination or an Advance Pricing Agreement? ... If “Yes," attach a copy of the Competent Authority determination letter or Advance Pricing Agreement to your return. X During the tax year, did the corporation own any entity that was disregarded as an entity separate from its owner under

Regulations sections 301.7701-2 and 301.7701-3?..

If “Yes," attach a statement listing the name, country under whose laws the entity was organized, and EIN (if any) of each such entity. Y (1) Did a partnership allocate to the corporation a distributive share of income from a directly owned partnership interest, any of which is ECI or treated as ECI by the partnership or the partner? ........

If “Yes," attach Schedule P. See instructions.

(2) During the tax year, did the corporation own, directly or indirectly, at least a 10% interest, in any foreign partnership? If “Yes," see instructions for required attachment. Z (1) Has the corporation engaged in any transactions the results of which are subject to the arm's-length standard under section 482 and its regulations? ...... (2) Has the corporation recognized any interbranch amounts? If "Yes," attach statement (see instructions)..... AA Is the corporation required to file Schedule UTP (Form

1120), Uncertain Tax Position Statement (see instructions)?

If “Yes," complete and attach Schedule UTP.

BB During the corporation's tax year, did the corporation make any payments that would require it to file Forms 1042 and

1042-S under chapter 3 (sections 1441 through 1464) or

chapter 4 (sections 1471 through 1474) of the Code? .. CC Is the corporation (including the home office or any branch) a qualified derivatives dealer (QDD)? ....... (1) If "Yes," attach Schedule Q (Form 1120-F) (see instructions) (2)

If "Yes," enter the QI-EIN

DD Does the corporation have gross receipts of at least $500 million in any of the 3 preceding tax years (see sections

59A(e)(2) and (3))? ............

If “Yes," complete and attach Form 8991.

EE During the tax year, did the corporation pay or accrue any interest or royalty for which a deduction is not allowed under section 267A (see instructions)? ......

If “Yes," enter the total amount of the

disallowed deductions....

Form 1120-F (2022)

Form 1120-F (2022)Page 3

Additional Information

(continued from page 2) FF Did the corporation have an election under section

163(j) for any real property trade or business or any

farming business in effect during the tax year (see instructions)?............ YesNo GG Does the corporation satisfy one or more of the following (see instructions)?........ (1) The corporation owns a pass-through entity with current, or prior year carryover, excess business interest expense. (2) The corporation's aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years preceding the current tax year are more than $27 million and the corporation has business interest expense. (3) The corporation is a tax shelter and the corporation has business interest expense. If “Yes," to any, complete and attach Form 8990.HH During the tax year, did the corporation dispose of an interest in a partnership that directly or indirectly engaged in a trade or business within the United States? .... YesNo II Is the corporation attaching Form 8996 to certify as a

Qualified Opportunity Fund?.........

If “Yes," enter amount from

Form 8996, line 15..... $

SECTION I - Income From U.S. Sources Not Effectively Connected With the

Conduct of a Trade or Business in the

United States -

Do not report items properly withheld and reported on Form 1042-S. See i nstructions.

Report all gross transportation income subject to 4% tax on line 9. Report other column (a) income items only if not properly withheld and reported on

Form 1042-S. The rate of tax on these

gross income items is 30% or such lower rate specified by tax treaty. No dedu ctions are allowed against these types of income. Enter treaty rates where applicable.

If the corporation

is claiming a lower treaty rate, also complete item W on page 2.

If multiple

treaty rates apply to a type of income (for example, subsidiary and por tfolio dividends or dividends received by disregarded entities), attach a statement showing the amounts, tax rates, and withholding for each.

Name of treaty country, if any

(a)

Class of income (see instructions)(b)

Gross amount(c)

Rate of tax (%)(d)

Amount of tax liability

(e)

Amount of U.S. income tax

paid or withheld at the source

1Interest ...........

2a

Dividends (excluding payments received by

QDDs in their equity derivatives dealer

capacity) .......... 2b

Dividend equivalents (excluding payments

received by QDDs in their equity derivatives dealer capacity) ........

3Rents ...........

4Royalties ..........

5Annuities ..........

6

Gains from disposal of timber, coal, or

domestic iron ore with a retained economic interest (attach supporting statement) ..

7 Gains from sale or exchange of patents,

copyrights, etc. ........

8 Fiduciary distributions (attach supporting

statement) ..........quotesdbs_dbs1.pdfusesText_1

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